摘要
倒置交易是跨国企业更隐蔽的避税形式。本文分析了企业倒置交易的避税原理、避税方式及其对经济的影响,阐述了美国政府认定倒置交易的三项测试和其他特殊规定,并总结出对我国反避税工作的启示。
Inversion transaction is a more covert tax avoidance measure for multinational enterprises. This paper analyzes their tax avoidance principles and methods and their impacts on the economy. Also, the paper expounds the three tests and other special provisions of the American government＇s recognition of the inversion transactions. On this basis, the paper summarizes the enlightenments for China＇s anti-tax avoidance work.
作者
庄序莹
邓芳楠
Zhuang Xuying and Deng Fangnan
出处
《税务研究》
CSSCI
北大核心
2018年第3期66-69,共4页
关键词
美国
倒置交易
反避税
受控外国企业
American
Inversion transaction
Anti-tax avoidance
Controlled foreign corporate
